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This paper presents a method that makes use of the lossless bounded real (LBR) infinite impulse-response (IIR) filters to form a special structure with linear phase characteristics. The number of operations of this LBR IIR linear phase filter is shown to be less than 30% of a linear phase finite impulse-response (FIR) filter. The substantial reduction of the computational complexity makes the real-time implementation of a high-ratio oversampling filter possible using a single general-purpose digital signal processor running at a limited speed.